(A) Every operator shall file monthly with the City Collector-Budget Officer a return of occupancy and of rents and of the taxes payable thereon on forms prescribed by the Collector-Budget Officer and consistent with the returns required under the "The Hotel Operators' Occupational Tax Act" found in ILCS Ch. 35, Act 145, §§ 1 et seq. The return shall indicate the period for which the return is to be filed. A separate return shall be filed for each place of business within the city, regardless of ownership.
(B) The first taxing period for the purpose of this article shall commence on October 1, 2000, and the tax return and payment for such period shall be due on or before November 30, 2000. Thereafter, reporting periods and tax payments shall be in accordance with the provisions of this article. At the time of filing such tax returns, the operator shall pay the full amount of all tax due hereunder.
(C) If for any reason any tax is not paid when due, interest at the rate of 1% per 30-day period or portion thereof from the date of delinquency shall be added to the tax and collected along with such tax.
(Ord. 1155, passed 8-28-2000) Penalty, see § 36-4-8